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2018 (4) TMI 138 - HC - Income TaxGrant of approval u/s 10(23C)(iv) - application before the wrong authority - Held that:- We have no reason to reject the plea of the petitioner that inadvertently, the application was filed before respondent No. 4. When the petitioner filed the application before the wrong authority, the same should have been returned. As noted hereinbefore, instead of returning the petitioner's application, an enquiry was held and additional material was sought for, obviously making the petitioner to believe that its application is pending consideration. Therefore, the blame is equally apportionable to both parties. If the petitioner is entitled to exemption on merits, it would be iniquitous to deny consideration of its application, merely because it was not addressed to the correct authority. Therefore, we are of the opinion that it would be in the fitness of things, if application, dated September 30, 2015, filed by the petitioner is treated as the one filed before the competent authority, i.e., respondent No. 1. Accordingly, respondent No. 4 is directed to forward the application filed by the petitioner for exemption in form 56 along with the enclosures to respondent No. 1 within two weeks from the date of receipt of a copy of this order. Within two months thereafter, respondent No. 1 shall hold an enquiry, pass an appropriate order and communicate the same to the petitioner.
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